I don't see how this is any kind of lookup table. But for A1 & B1:
=IF(A1-B1>=75%,(A1-B1)*25,if(A1-B1>=60%,(A1-B1)*15,0))
You didn't say what you want to see if a-b is <60%, so I entered 0. Also, your example said >-60%, and I'm assuming you meant >=60%